{"database": "openregs", "table": "dockets", "rows": [["IRS-2025-0170", "IRS", "Application of Sections 897(d) and (e) to Certain Inbound Asset Reorganizations under Section 368(a)(1)(F); Stock Ownership Requirement under Section 368(a)(1)(F) (Notice 2025-45)", "Nonrulemaking", "2025-11-13T14:11:25Z", "0b000064b8f05dd7"]], "columns": ["id", "agency_id", "title", "docket_type", "last_modified", "object_id"], "primary_keys": ["id"], "primary_key_values": ["IRS-2025-0170"], "units": {}, "query_ms": 32.584964064881206, "source": "Federal Register API & Regulations.gov API", "source_url": "https://www.federalregister.gov/developers/api/v1", "license": "Public Domain (U.S. Government data)", "license_url": "https://www.regulations.gov/faq"}